Forensic Accounting in New Zealand: Exploring the gap between education and practice. Jennette Boys Auckland University of Technology‚ New Zealand Abstract ‘Accounting practice has always been concerned with fraud’ (Lehman & Okcabol‚ 2005) The global business environment is rapidly changing and this has resulted in evolutionary changes in the skills accountants need to meet the requirements of their clients so they can continue to add value to their businesses
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March 2009 Social risk factors for involvement in crime This brief provides an introductory discussion of five areas of social risk factors for involvement in crime: family‚ education‚ economics‚ community and peers‚ and alcohol and other drugs. Family Family environment and parental behaviour are important risk or protective factors for involvement in crime because of their influence on a child’s development Parental behaviours play a strong role in shaping a child’s risk of later involvement
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Dementia as a Risk Factor for Falls and Fall Injuries Among Nursing Home Residents Carol van Doorn‚ PhD‚* Ann L. Gruber-Baldini‚ PhD‚* Sheryl Zimmerman‚ PhD‚w J. Richard Hebel‚ PhD‚* Cynthia L. Port‚ PhD‚* Mona Baumgarten‚ PhD‚* Charlene C. Quinn‚ PhD‚* George Taler‚ MD‚z Conrad May‚ MD‚§ and Jay Magaziner‚ PhD‚ MSHyg‚* for the Epidemiology of Dementia in Nursing Homes Research Group OBJECTIVES: To compare rates of falling between nursing home residents with and without dementia and to examine
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Cardiovascular Disease Risk Factors Although the term cardiovascular disease refers to a disorder of the cardiovascular system‚ it is usually associated with atherosclerosis‚ also known as arterial disease. It is considered the leading cause of deaths in the world‚ taking 17.1 million lives a year. There are only a few factors that are non-modifiable‚ these being the persons age‚ gender‚ family history and their race and ethnicity. Although there are non-modifiable risk factors‚ there are multiple
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micro-system the individual is the dominant factor. The risk factors act upon the individuals are as follows. Firstly‚ genetics is a major risk factor that is beyond the control of the individual an example of such is body mass composition‚ which is the manner of which the body takes on weight. The consequence of genetics is that the individual has little control over weight gain and thus must be more conscious of their lifestyle choices. The psychological risk factors associated with the individual are depression
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be straightforward and honest in all the professional and business relationships. In this case‚ an auditor has to be integrity to present their honest and fair to the client. Even Game’s Limited’s managing director is unhappy with the existing auditing firm has been changed. Objective An auditor has to be objective and fair. Auditor has to be fairness and objective to provide financial report. The client’s point of view must not affect auditor’s objective. In this case‚ Games Ltd has been
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essential in a sales cycle (b) Outline three tests of control that should be performed by an auditor in each of the following areas: i. Cash receipts ii. Cash payments iii. Bank reconciliations (c) Summarize seven sources of internal control risks that have an impact on the financial reporting framework in an organization. Q2 (a) Outline four audit procedures you would carry out to verify the following items: i. Leased property ii. Goodwill (b) Makau and Associates‚ an accounting
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Adolescent Sexuality and Risk Factors Adolescence is that period between childhood and adulthood‚ when the adolescent is discovering his or her own identity and dealing with the transition. It is also a time of becoming more aware of sexuality and establishing patterns for future relationships. Those identifying as nonheterosexual i.e. Lesbian‚ Gay‚ Bisexual or Transgender (LGBT)‚ face even more challenges than their heterosexual counterparts. One challenge is their health. Russell and Consolacion
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Preventive Medicine 51 (2010) 73–77 Contents lists available at ScienceDirect Preventive Medicine j o u r n a l h o m e p a g e : w w w. e l s e v i e r. c o m / l o c a t e / y p m e d Lifestyle risk factors of students: A cluster analytical approach Lorna J. Dodd a‚⁎‚ Yahya Al-Nakeeb b‚ Alan Nevill c‚ Mark J. Forshaw d a Department of Psychology and Counselling‚ Newman University College‚ Genners Lane‚ Bartley Green‚ Birmingham‚ B32 3NT‚ United Kingdom Department of Physical Education and Sports
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Risk Factors Risks Relating to Honda’s Industry 1. Honda may be adversely affected by market conditions Honda conducts its operations in Japan and throughout the world‚ including North America‚ Europe and Asia. A sustained loss of consumer confidence in these markets‚ which may be caused by continued economic slowdown‚ recession‚ changes in consumer preferences‚ rising fuel prices‚ financial crisis or other factors could trigger a decline in demand for automobiles‚ motorcycles and power products
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